Other non-financial liabilities are as follows:

OTHER NON-FINANCIAL LIABILITIES

in EUR thousands

Dec 31, 2021

Dec 31, 2020

Non-current

Government grants

637

240

Other liabilities

180

255

817

495

Current

Government grants

742

990

Non-income tax liabilities

3,293

3,881

Social liabilities

4,360

5,123

Personnel-related liabilities (e.g. vacation, bonuses, premiums)

28,871

24,413

Other liabilities

420

560

37,686

34,967

Total other non-financial liabilities

38,503

35,462

The personnel-related liabilities fall within the scope of IAS 19, ‘Employee Benefits’, and also include bonuses in connection with short-term profit-sharing schemes. These are based on the achievement of corporate targets (earnings targets (e.g. EBITA), cash flow targets, sales growth) and on personal targets of the respective employee.

The increase in personnel-related liabilities is mainly due to the increase in liabilities from expected bonus payments for employee.

NORMA Group received government grants of which EUR 1,379 thousand were not recognized in profit or loss. They consist of grants in cash as well as land. The grants are bound to capital expenditures, employees and the supply of equity of the respective local entities. NORMA Group recognizes the government grants as income over the period in which related expenses occur. In 2021, EUR 723 thousand were recognized as income (2020: EUR 569 thousand).

The additional government grants received in the amount of EUR 1,093 thousand mainly related to government grants in connection with the Corona pandemic (2020: EUR 922 thousand).

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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.